Idaho Bills

Amends existing law to clarify a taxpayer's rights following a perfected protest and to provide a date on which a notice of deficiency becomes final when the protest is not perfected.

Amends existing law to establish the right of a taxpayer to an independent administrative redetermination and to provide restrictions on ex parte communications among State Tax Commission staff.

Thisproposalamendssection63-3045,IdahoCodetoclarifythatwhenataxpayerrequestsaredetermination of a notice of deficiency (protest) the redetermination will be performed by staff independent from the division that issued the notice.

Amends existing law to update a reference to the Internal Revenue Code.

Amends existing law to remove obsolete language regarding past grocery tax credit increases and to establish the amount of the grocery tax credit.